For birth or adoption of a child

Regulations: Art. 32.1 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Deduction amounts

• 600 euros , when it is the first child .

• 750 euros , when it concerns the second child .

• 900 euros , when it is the third and subsequent .

• An additional 60 euros for each child, in the case of multiple births or adoptions .

Requirements and conditions for the application of the deduction

• That the child was born or adopted during the tax period and lives with the taxpayer on the tax accrual date (normally, December 31).

• When children born or adopted in tax period live with both parents or adopters , the amount of the deduction will be prorated between them in equal parts s if they pay taxes individually. In the case of joint taxation both parents will apply the full amount corresponding to the deduction.

• In the event that the number of children of each parent gives rise to the application of a different amount, both parents will apply the deduction corresponding to the pre-existing number of children. If this circumstance occurs and the declaration is joint, the deduction will be the sum of what would correspond to each one if the declaration were individual, according to the provisions of the previous paragraph.

  Precision: To determine the order number of children born or adopted in the year, all of the taxpayer's children must be counted, whether or not they live with him, regardless of their age, marital status, place of residence or any other circumstance.